THE RELATIONSHIP BETWEEN BUDGET PARTICIPATION AND JOB-PERFORMANCE - THE ROLES OF BUDGET ADEQUACY AND ORGANIZATIONAL COMMITMENT

Authors
Citation
H. Nouri et Rj. Parker, THE RELATIONSHIP BETWEEN BUDGET PARTICIPATION AND JOB-PERFORMANCE - THE ROLES OF BUDGET ADEQUACY AND ORGANIZATIONAL COMMITMENT, Accounting, organizations and society, 23(5-6), 1998, pp. 467-483
Citations number
73
Categorie Soggetti
Business Finance
ISSN journal
03613682
Volume
23
Issue
5-6
Year of publication
1998
Pages
467 - 483
Database
ISI
SICI code
0361-3682(1998)23:5-6<467:TRBBPA>2.0.ZU;2-N
Abstract
This study explores the linkages between budget participation and job performance. In the proposed theoretical model, budget participation a ffects job performance via two intervening variables: budget adequacy and organizational commitment. Accordingly, budget participation leads to high budget adequacy which, in turn, increases job performance dir ectly and indirectly via organizational commitment. To test the propos ed relationships, a survey questionnaire was administered to managers of a large American corporation. The results of path analysis support the hypothesized relationships. (C) 1998 Elsevier Science Ltd. All rig hts reserved.